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<p>The paper describes the basic indicators of financial efficiency of fundraising activities, such as net proceeds from fundraising, return on fundraising costs, profitability of fundraising, the share of fundraising costs, the dependency ratio, average contributions, revenues received per unit of requests, as well as indicators component of fundraising activities of a charitable organization indirectly - the number of appeals of the charitable organization to potential donors, the number of positive feedback received from potential donors, the share of positive feedback, growth in the number of donors, growth in the number of new donors, return index. The use of aggregate indicators to calculate the financial efficiency of fundraising activities of a charitable organization is proposed: efficiency ratio based on net income of the donor, efficiency ratio based on willingness to donate, efficiency ratio based on the implementation of the revenue plan. The relative efficiency of fundraising activities of small charitable organizations of Ukraine in 2019 was assessed according to the DEA methodology.</p>
</abstract>

The paper describes the basic indicators of financial efficiency of fundraising activities, such as net proceeds from fundraising, return on fundraising costs, profitability of fundraising, the share of fundraising costs, the dependency ratio, average contributions, revenues received per unit of requests, as well as indicators component of fundraising activities of a charitable organization indirectly - the number of appeals of the charitable organization to potential donors, the number of positive feedback received from potential donors, the share of positive feedback, growth in the number of donors, growth in the number of new donors, return index. The use of aggregate indicators to calculate the financial efficiency of fundraising activities of a charitable organization is proposed: efficiency ratio based on net income of the donor, efficiency ratio based on willingness to donate, efficiency ratio based on the implementation of the revenue plan. The relative efficiency of fundraising activities of small charitable organizations of Ukraine in 2019 was assessed according to the DEA methodology.

Evaluation of Efficiency of Fundraising Activities of Small Charitable Organizations of Ukraine

Doctor of Science in Economics, Professor, Lviv Polytechnic National University

Ph.D. in Economics, Associated Professor, Lviv Polytechnic National University

Ph. D. in Economics, Associated Professor, Lviv Polytechnic National University

Management Theory and Studies for Rural Business and Infrastructure Development

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The paper describes the basic indicators of financial efficiency of fundraising activities, such as net proceeds from fundraising, return on fundraising costs,...

Evaluation of Efficiency of Fundraising Activities of Small Charitable Organizations of Ukraine

Data publikacji: 12 maj 2021

Zakres stron: 100 - 110

Otrzymano: 26 gru 2020

Przyjęty: 01 mar 2021

DOI: https://doi.org/10.15544/mts.2021.09

Słowa kluczowe
charitable organizations, non-budgetary non-profit organizations, DEA-analysis, financial efficiency, fundraising

© 2021 Oleh Vysochan et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Evaluation of Efficiency of Fundraising Activities of Small Charitable Organizations of Ukraine

Data publikacji: 12 maj 2021

Zakres stron: 100 - 110

Otrzymano: 26 gru 2020

Przyjęty: 01 mar 2021

DOI: https://doi.org/10.15544/mts.2021.09

Słowa kluczowecharitable organizations, non-budgetary non-profit organizations, DEA-analysis, financial efficiency, fundraising

© 2021 Oleh Vysochan et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Słowa kluczowe
charitable organizations, non-budgetary non-profit organizations, DEA-analysis, financial efficiency, fundraising